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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of loss (income) before income taxes |
|  | Year ended December 31 |
|  | 2022 |  |  | 2021 |
Entera Bio Ltd. |  |  | 12,997 |  |  |  | 12,362 |
Entera Bio Inc. |  |  | (65 | ) |  |  | (116 | )
Total loss before taxes |  |  | 12,934 |  |  |  | 12,246 |
Schedule of tax expenses |
|  | Year ended December 31 |
|  | 2022 |  |  | 2021 |
Current: |  |  |  |  |  |
Subsidiary: |  |  | (37 | ) |  |  | 158 |
Total current income tax |  |  | (37 | ) |  |  | 158 |
Deferred income taxes |  |  | 174 |  |  |  | (217 | )
Total deferred income taxes |  |  | 174 |  |  |  | (217 | )
Total income tax expense (benefit) |  |  | 137 |  |  |  | (59 | )
Schedule of deferred income taxes |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carry forward |  |  | 15,428 |  |  |  | 12,895 |
Research and development |  |  | 1,225 |  |  |  | 1,319 |
Share-based compensation |  |  | 877 |  |  |  | 876 |
Other |  |  | 158 |  |  |  | 152 |
Net deferred tax assets before valuation allowance |  |  | 17,688 |  |  |  | 15,242 |
Valuation allowance |  |  | (17,645 | ) |  |  | (15,025 | )
Net deferred tax assets |  |  | 43 |  |  |  | 217 |
Schedule of rollforward of valuation allowance |
Balance at January 1, 2021 |  | 12,420 |
Additions |  | 2,605 |
Balance at January 1, 2022 |  | 15,025 |
Additions |  | 2,620 |
Balance at December 31, 2022 |  | 17,645 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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